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INTEGRATORI ALIMENTARI: IVA AL 10% PER I PRODOTTI CLASSIFICATI NELLE VOCI DOGANALI 2106 E 1806


Il chiarimento riguarda integratori e preparazioni per la nutrizione sportiva in polvere, capsule, compresse e barrette: determinante la classificazione doganale effettuata dall?"Agenzia delle dogane e dei monopoli. Con Risposta n. 64 del 3 marzo l'Agenzia delle Entrate si esprime in merito all'aliquota Iva da applicare ad alcune tipologie di integratori alimentari. L'Istanza di interpello è presentata da un'azienda italiana attiva nella ricerca, sviluppa, produce e distribuisce dispositivi medicali estremamente innovativi, e chiede chiarimenti sull?"aliquota Iva da applicare a una serie di integratori alimentari e preparazioni destinate alla nutrizione sportiva o funzionale, commercializzati  sotto forma di polveri, capsule, compresse e barrette, per i quali la società ha ricevuto i pareri tecnici da parte dell?"Agenzia delle dogane e dei monopoli, che ne ha definito la rispettiva classificazione doganale. L?"ADM ha classificato i prodotti da 1 a 17 nella voce 2106 della Nomenclatura combinata («preparazioni alimentari non nominate né comprese altrove») e quelli da 18 a 21 nella voce 1806 («cioccolata e altre preparazioni alimentari contenenti cacao»).Richiamando il proprio consolidato orientamento di prassi, l?"Agenzia delle Entrate chiarisce che entrambe le categorie possono beneficiare dell?"aliquota IVA ridotta del 10%, in quanto riconducibili rispettivamente ai numeri 80 e 64 della Tabella A, Parte III, del d.P.R. n. 633/1972. Fonte: https://www.agenziaentrate.gov.it
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